国库集中支付改革中的银政合作研究

发布时间：2018-11-04 16:51

【摘要】：自从1978年我国走上改革开放的道路以来,2000年伊始开始推动的国库集中支付制度改革是一次根本性的财政预算管理制度变革。作为国库集中支付中承担代理结算的机构,商业银行承载着会计核算、代理财政直接支付、授权支付、动态监控等职能,为完善践行国库集中支付制度起到至关重要的作用。另外,在银行与政府的合作中银行的角色已逐渐由原来的单纯提供资金存放和结算服务转变为为政府的一揽子金融方案提供商,在地方政府债投资与承销、基础设施建设、国有企业重组、政府理财等多个领域为决策层提供战略方向判断,并协同政府制定具有操作性的具体实施细则,从而实现国有资产保值增值,财政资金效益最大化等效应。所以银政合作的研究与实践意义的重要性亦与日俱增,在这个背景下,借鉴发达市场经济国家银政合作经验,拓宽我国银政合作的领域,深化银政合作的路径就显得尤为重要。本文首先介绍了现代财政理论、现代国库管理和政府现金管理等理论基础及国库集中支付、银政合作等基本概念。以银政合作在国库集中支付过程中的效用为切入点,将国库集中支付电子化作为重点案例,系统介绍银政合作的发展现状、主要合作领域及具体开展模式,从政府和商业银行两个维度,在提高国库集中支付信息化水平,带动财政内部治理水平提升,提升商业银行核心竞争力等多角度来阐述银政合作的重要效及目前尚存的问题,最后提出进一步提升银政合作综合化信息化等解决措施,同时将银政合作尝试拓展到其他更多方向。
[Abstract]:Since 1978, China has embarked on the road of reform and opening to the outside world. Since the beginning of 2000, the reform of the treasury centralized payment system has been a fundamental reform of the financial budget management system. As the agency organization of treasury centralized payment, commercial banks bear the functions of accounting, direct payment, authorized payment, dynamic monitoring and so on, which play an important role in perfecting the centralized payment system of treasury. In addition, in the cooperation between banks and the government, the role of banks has gradually changed from simply providing funds storage and settlement services to being government financial package providers, investing and underwriting local government debt, and building infrastructure. The reorganization of state-owned enterprises, government financing and other fields provide strategic direction judgment for decision makers, and coordinate with the government to formulate practical implementation rules, so as to realize the effects of maintaining and increasing the value of state-owned assets and maximizing the financial funds benefit. Therefore, the significance of the research and practice of the cooperation between banks and governments is increasing day by day. Under this background, it is particularly important to draw lessons from the experiences of the developed market economy countries, to broaden the field of the cooperation between banks and governments, and to deepen the path of cooperation between banks and governments. This paper first introduces the basic theories of modern finance, modern treasury management and government cash management, as well as the basic concepts of treasury centralized payment, bank and government cooperation, and so on. Taking the utility of bank and government cooperation in the process of centralized payment of treasury as the starting point, taking the electronic centralized payment of treasury as a key case, this paper systematically introduces the present situation of the development of bank and government cooperation, the main areas of cooperation and the specific mode of development. From the two dimensions of government and commercial bank, this paper expounds the important effect of the cooperation between bank and government and the existing problems from many angles, such as improving the information level of centralized payment of treasury, promoting the level of internal governance of finance, enhancing the core competitiveness of commercial bank, and so on. Finally, the paper puts forward some measures to improve the integration of bank and government cooperation, such as informatization, and extends the attempt of bank and government cooperation to other directions at the same time.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.2

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